26 CFR § 20.2055-6
Disallowance of double deduction in the case of qualified terminable interest property
June 25, 2020
No deduction is allowed from the decedent's gross estate under section 2055 for property with respect to which a deduction is allowed by reason of section 2056(b)(7). See section 2056(b)(9) and §20.2056(b)-9.
[T.D. 8522, 59 FR 9647, Mar. 1, 1994]
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